110 STAT. 1709PUBLIC LAW 104–185—AUG. 13, 1996
that demand is rendered, unless the Secretary or the applicable
delegated State authorizes in writing an earlier release of the
requirement to maintain such records. Notwithstanding anything
herein to the contrary, under no circumstance shall a record holder
be required to maintain or produce any record relating to an obliga-
tion for any time period which is barred by the applicable limitation
in this section. In connection with any hearing, administrative
proceeding, inquiry, investigation, or audit by the Secretary or
a delegated State under this Act, the Secretary or the delegated
State shall minimize the submission of multiple or redundant
information and make a good faith effort to locate records previously
submitted by a lessee or a designee to the Secretary or the delegated
State, prior to requiring the lessee or the designee to provide
such records.
‘‘(g) T
IMELY
C
OLLECTIONS
.—In order to most effectively utilize
resources available to the Secretary to maximize the collection
of oil and gas receipts from lease obligations to the Treasury within
the seven-year period of limitations, and consequently to maximize
the State share of such receipts, the Secretary should not perform
or require accounting, reporting, or audit activities if the Secretary
and the State concerned determine that the cost of conducting
or requiring the activity exceeds the expected amount to be collected
by the activity, based on the most current 12 months of activity.
This subsection shall not provide a defense to a demand or an
order to perform a restructured accounting. To the maximum extent
possible, the Secretary and delegated States shall reduce costs
to the United States Treasury and the States by discontinuing
requirements for unnecessary or duplicative data and other informa-
tion, such as separate allowances and payor information, relating
to obligations due. If the Secretary and the State concerned deter-
mine that collection will result sooner, the Secretary or the
applicable delegated State may waive or forego interest in whole
or in part.
‘‘(h) A
PPEALS AND
F
INAL
A
GENCY
A
CTION
.—
‘‘(1) 33-
MONTH PERIOD
.—Demands or orders issued by the
Secretary or a delegated State are subject to administrative
appeal in accordance with the regulations of the Secretary.
No State shall impose any conditions which would hinder a
lessee’s or its designee’s immediate appeal of an order to the
Secretary or the Secretary’s designee. The Secretary shall issue
a final decision in any administrative proceeding, including
any administrative proceedings pending on the date of enact-
ment of this section, within 33 months from the date such
proceeding was commenced or 33 months from the date of
such enactment, whichever is later. The 33-month period may
be extended by any period of time agreed upon in writing
by the Secretary and the appellant.
‘‘(2) E
FFECT OF FAILURE TO ISSUE DECISION
.—If no such
decision has been issued by the Secretary within the 33-month
period referred to in paragraph (1)—
‘‘(A) the Secretary shall be deemed to have issued
and granted a decision in favor of the appellant as to
any nonmonetary obligation and any monetary obligation
the principal amount of which is less than $10,000; and
‘‘(B) the Secretary shall be deemed to have issued
a final decision in favor of the Secretary, which decision
shall be deemed to affirm those issues for which the agency